Point in time view as at 08/03/2017.
Finance Act 2008, Section 46 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax), in Part 1 of Table B (benefits payable under primary legislation), insert at the appropriate places—
| “In-work credit | ETA 1973 | Section 2 |
| ETA(NI) 1950 | Section 1 | |
| In-work emergency discretion fund payment | ETA 1973 | Section 2 |
| In-work emergency fund payment | ETA(NI) 1950 | Section 1”, and |
| “Return to work credit | ETA 1973 | Section 2 |
| ETA(NI) 1950 | Section 1”. |
(2)In Part 1 of Schedule 1 to that Act (abbreviations of Acts etc), insert at the appropriate places—
| “ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))”, and |
| “ETA 1973 | The Employment and Training Act 1973 (c. 50)”. |
(3)The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
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